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Ã¥¼Ò°³ÀÌ Ã¥ÀÌ ¼ÓÇÑ ºÐ¾ßÃ¥ÀÇ Æ¯Â¡ ¡á ¼¼¹«È¸°è¿¬½À¼ ¸¸À¸·Î ¼¼¹ý ±ÔÁ¤ º¹½ÀÀ» ÇÒ ¼ö ÀÖµµ·Ï ±¸¼º ¡á ½ÇÁ¦ ¹®Á¦Ç®ÀÌ ¹æ½Ä ¡á ¼öÇè»ýµéÀÌ ±Ã±ÝÇØ ÇÏ´Â ºÎºÐÀ» ÀúÀÚ°¡ °¡Àå Ÿ´çÇÏ´Ù°í »ý°¢ÇÏ´Â ³í¸®·Î Çؼ®ÇÏ¿© °ßÇظ¦ ¸íÈ®ÇÏ°Ô ¹àÇû½À´Ï´Ù ¸ñÂ÷PART 02 ¼Òµæ¼¼¹ý CHAPTER 01 ¼Òµæ¼¼¹ý ÃÑ·Ð 10 CHAPTER 02 ÀÌÀÚ¼Òµæ°ú ¹è´ç¼Òµæ 16 ½ÇÀü¹®Á¦ 01 ÀÌÀÚ¼Òµæ±Ý¾×-¼ÒµæÀÇ ±¸ºÐ 33 ½ÇÀü¹®Á¦ 02 ¹è´ç¼Òµæ±Ý¾×(¥°)-¼ÒµæÀÇ ±¸ºÐ 36 ½ÇÀü¹®Á¦ 03 ¹è´ç¼Òµæ±Ý¾×(¥±)-ÀÇÁ¦¹è´ç 38 ½ÇÀü¹®Á¦ 04 Á¾ÇÕ°ú¼¼µÇ´Â ±ÝÀ¶¼Òµæ±Ý¾×(¥°) 40 ½ÇÀü¹®Á¦ 05 Á¾ÇÕ°ú¼¼µÇ´Â ±ÝÀ¶¼Òµæ±Ý¾×(¥±) 43 ½ÇÀü¹®Á¦ 06 Á¾ÇÕ°ú¼¼µÇ´Â ±ÝÀ¶¼Òµæ±Ý¾×(¥²)(2015. CPA) 45 ½ÇÀü¹®Á¦ 07 Á¾ÇÕ°ú¼¼µÇ´Â ±ÝÀ¶¼Òµæ±Ý¾×(¥³)(2016. CPA) 47 ½ÇÀü¹®Á¦ 08 Á¾ÇÕ°ú¼¼µÇ´Â ±ÝÀ¶¼Òµæ±Ý¾×(¥´)(2017. CTA) 49 ½ÇÀü¹®Á¦ 09 Á¾ÇÕ°ú¼¼µÇ´Â ±ÝÀ¶¼Òµæ±Ý¾×(¥µ)(2017. CPA) 51 ½ÇÀü¹®Á¦ 10 Á¾ÇÕ°ú¼¼µÇ´Â ±ÝÀ¶¼Òµæ±Ý¾×(¥¶)(2021. CPA) 53 ½ÇÀü¹®Á¦ 11 ±ÝÀ¶¼Òµæ±Ý¾×°ú »êÃâ¼¼¾×ÀÇ °è»ê(2019. CPA) 56 ½ÇÀü¹®Á¦ 12 ±ÝÀ¶¼Òµæ±Ý¾×ÀÌ ÀÖ´Â °æ¿ì »êÃâ¼¼¾×ÀÇ °è»ê 59 CHAPTER 03 »ç¾÷¼Òµæ 62 ½ÇÀü¹®Á¦ 01 °£ÁÖÀÓ´ë·á(¥°) 79 ½ÇÀü¹®Á¦ 02 °£ÁÖÀÓ´ë·á(¥±) 81 ½ÇÀü¹®Á¦ 03 »ç¾÷¼Òµæ±Ý¾×(¥°)-±âº»¹®Á¦(2019. CPA) 84 ½ÇÀü¹®Á¦ 04 »ç¾÷¼Òµæ±Ý¾×(¥±)-±âº»¹®Á¦(2020. CPA) 86 ½ÇÀü¹®Á¦ 05 »ç¾÷¼Òµæ±Ý¾×(¥²)-´ëÇ¥ÀÚ °ü·Ã ¼¼¹«Á¶Á¤ 88 ½ÇÀü¹®Á¦ 06 À¯ÇüÀÚ»ê °ü·Ã ¼¼¹«Á¶Á¤ 91 ½ÇÀü¹®Á¦ 07 Á¢´ëºñ 93 ½ÇÀü¹®Á¦ 08 »ç¾÷¼Òµæ±Ý¾×-Á¾ÇÕ¹®Á¦(¥°) 95 ½ÇÀü¹®Á¦ 09 »ç¾÷¼Òµæ±Ý¾×-Á¾ÇÕ¹®Á¦(¥±) 100 ½ÇÀü¹®Á¦ 10 »ç¾÷¼Òµæ±Ý¾×-ºÎµ¿»êÀÓ´ë¾÷(2010. CPA) 104 ½ÇÀü¹®Á¦ 11 »ç¾÷¼Òµæ±Ý¾×-°³Àαâ¾÷°ú ¹ýÀαâ¾÷ ºñ±³ 106 CHAPTER 04 ±Ù·Î·¿¬±Ý·±âŸ¼Òµæ 110 ½ÇÀü¹®Á¦ 01 ±Ù·Î¼Òµæ Ãѱ޿©¾×(¥°)(2020. CPA) 136 ½ÇÀü¹®Á¦ 02 ±Ù·Î¼Òµæ Ãѱ޿©¾×(¥±)(2018. CPA) 138 ½ÇÀü¹®Á¦ 03 ±Ù·Î¼Òµæ±Ý¾×(¥°) 140 ½ÇÀü¹®Á¦ 04 ±Ù·Î¼Òµæ±Ý¾×(¥±)(2017. CTA) 142 ½ÇÀü¹®Á¦ 05 ¿ùÁ¤¾×±Þ¿© 144 ½ÇÀü¹®Á¦ 06 ±Ù·Î¼Òµæ±Ý¾×(¥²)(2015. CPA) 146 ½ÇÀü¹®Á¦ 07 ¿¬±Ý¼Òµæ±Ý¾×-°øÀû¿¬±Ý 148 ½ÇÀü¹®Á¦ 08 ¿¬±Ý¼Òµæ±Ý¾×-¿¬±Ý°èÁÂ(¥°)(2019. CPA) 149 ½ÇÀü¹®Á¦ 09 ¿¬±Ý¼Òµæ±Ý¾×-¿¬±Ý°èÁÂ(¥±)(2017. CTA) 151 ½ÇÀü¹®Á¦ 10 ¿¬±Ý¼Òµæ±Ý¾×-¿¬±Ý°èÁÂ(¥²) 153 ½ÇÀü¹®Á¦ 11 ±Ù·Î¼Òµæ±Ý¾×, ±âŸ¼Òµæ±Ý¾×(¥°)(2019. CTA) 156 ½ÇÀü¹®Á¦ 12 ±Ù·Î¼Òµæ±Ý¾×, ±âŸ¼Òµæ±Ý¾×(¥±)(2017. CPA) 158 ½ÇÀü¹®Á¦ 13 ±Ù·Î¼Òµæ±Ý¾×, ±âŸ¼Òµæ±Ý¾×(¥²)(2021. CPA) 162 ½ÇÀü¹®Á¦ 14 ±âŸ¼Òµæ±Ý¾×(¥°) 165 ½ÇÀü¹®Á¦ 15 ±âŸ¼Òµæ±Ý¾×(¥±)(2018. CPA) 167 ½ÇÀü¹®Á¦ 16 ±âŸ¼Òµæ±Ý¾×, ¿¬±Ý¼Òµæ±Ý¾×(2016. CPA) 168 ½ÇÀü¹®Á¦ 17 ±âŸ¼Òµæ±Ý¾×, ¿¬±Ý¼Òµæ±Ý¾×, ¼¼ºÎ´ãÃÖ¼ÒÈ 171 ½ÇÀü¹®Á¦ 18 Á¾ÇÕ¼Òµæ±Ý¾×£Á¾ÇÕ¹®Á¦(¥°)(2020. CTA) 173 ½ÇÀü¹®Á¦ 19 Á¾ÇÕ¼Òµæ±Ý¾×£Á¾ÇÕ¹®Á¦(¥±)(2016. CTA) 177 CHAPTER 05 ¼Òµæ±Ý¾×°è»êÀÇ Æ¯·Ê 184 ½ÇÀü¹®Á¦ 01 °øµ¿»ç¾÷-ºÎµ¿»êÀÓ´ë¾÷(2017. CTA) 197 ½ÇÀü¹®Á¦ 02 °øµ¿»ç¾÷ 198 ½ÇÀü¹®Á¦ 03 °á¼Õ±Ý ¹× ÀÌ¿ù°á¼Õ±Ý(2003. CPA) 201 ½ÇÀü¹®Á¦ 04 µ¿¾÷±â¾÷°ú¼¼Æ¯·Ê(¥°) 204 ½ÇÀü¹®Á¦ 05 µ¿¾÷±â¾÷°ú¼¼Æ¯·Ê(¥±)(2009. CPA) 207 ½ÇÀü¹®Á¦ 06 µ¿¾÷±â¾÷°ú¼¼Æ¯·Ê(¥²)(2015. CTA) 209 CHAPTER 06 Á¾Çռҵ漼¾×ÀÇ °è»ê 212 ½ÇÀü¹®Á¦ 01 ÀÎÀû°øÁ¦ 256 ½ÇÀü¹®Á¦ 02 ½Å¿ëÄ«µå¼Òµæ°øÁ¦ 258 ½ÇÀü¹®Á¦ 03 ºÐ¸®°ú¼¼ ÁÖÅÃÀÓ´ë¼Òµæ 260 ½ÇÀü¹®Á¦ 04 ÃÖÀúÇѼ¼ 264 ½ÇÀü¹®Á¦ 05 ¼Òµæ°øÁ¦, ÀÇ·áºñ ¼¼¾×°øÁ¦(2020. CPA) 265 ½ÇÀü¹®Á¦ 06 ¼Òµæ°øÁ¦, º¸Çè·á?ÀÇ·áºñ ¼¼¾×°øÁ¦ (2018. CPA) 268 ½ÇÀü¹®Á¦ 07 ±Ù·Î¼ÒµæÀÚÀÇ ¼Òµæ°øÁ¦, ¼¼¾×°øÁ¦(2016. CPA) 271 ½ÇÀü¹®Á¦ 08 ¼º½Ç»ç¾÷ÀÚÀÇ ¼Òµæ°øÁ¦, ¼¼¾×°øÁ¦(2015. CTA) 273 ½ÇÀü¹®Á¦ 09 Ưº°¼¼¾×°øÁ¦, ½Å¿ëÄ«µå¼Òµæ°øÁ¦ 275 ½ÇÀü¹®Á¦ 10 ÀÎÀû°øÁ¦, »êÃâ¼¼¾×, ¼¼¾×°øÁ¦(2017. CPA) 279 ½ÇÀü¹®Á¦ 11 Á¾ÇÕ¼Òµæ°øÁ¦ ¹× ¼¼¾×°øÁ¦(¥°)(2015. CPA) 282 ½ÇÀü¹®Á¦ 12 Á¾ÇÕ¼Òµæ°øÁ¦ ¹× ¼¼¾×°øÁ¦(¥±)(2019. CPA) 286 ½ÇÀü¹®Á¦ 13 Á¾ÇÕ¼Òµæ°øÁ¦ ¹× ¼¼¾×°øÁ¦(¥²)(2021. CPA) 290 ½ÇÀü¹®Á¦ 14 Ưº°¼¼¾×°øÁ¦ 294 ½ÇÀü¹®Á¦ 15 Á¾ÇÕ¼Òµæ°áÁ¤¼¼¾×(2014. CPA) 297 ½ÇÀü¹®Á¦ 16 °øµ¿»ç¾÷ÇÕ»ê°ú¼¼ 301 ½ÇÀü¹®Á¦ 17 ±Ù·Î¼Òµæ ¿¬¸»Á¤»ê(¥°) 306 ½ÇÀü¹®Á¦ 18 ±Ù·Î¼Òµæ ¿¬¸»Á¤»ê(¥±)(2021. CTA) 311 ½ÇÀü¹®Á¦ 19 Â÷°¨³³ºÎÇÒ¼¼¾× Á¾ÇÕ¹®Á¦(2014. CTA) 317 CHAPTER 07 ÅðÁ÷¼Òµæ¼¼ 328 ½ÇÀü¹®Á¦ 01 ÀÓ¿øÅðÁ÷¼ÒµæÇѵµ(¥°)(2012.CTA) 334 ½ÇÀü¹®Á¦ 02 ÀÓ¿øÅðÁ÷¼ÒµæÇѵµ(¥±)(2016.CTA) 335 ½ÇÀü¹®Á¦ 03 ÅðÁ÷¼Òµæ»êÃâ¼¼¾×(¥°)(2012.CPA) 337 ½ÇÀü¹®Á¦ 04 ÅðÁ÷¼Òµæ»êÃâ¼¼¾×(¥±) 338 ½ÇÀü¹®Á¦ 05 Á¾ÇÕ?ÅðÁ÷¼Òµæ¼¼(¥°)(2018. CTA) 339 ½ÇÀü¹®Á¦ 06 Á¾ÇÕ?ÅðÁ÷¼Òµæ¼¼(¥±) 345 CHAPTER 08 ¾çµµ¼Òµæ¼¼ 350 ½ÇÀü¹®Á¦ 01 ¾çµµÂ÷ÀÍÀÇ °è»ê(¥°) 385 ½ÇÀü¹®Á¦ 02 ¾çµµÂ÷ÀÍÀÇ °è»ê(¥±)(2021. CPA) 388 ½ÇÀü¹®Á¦ 03 ¾çµµ¼Òµæ¼¼ °ú¼¼Ç¥ÁØÀÇ °è»ê 390 ½ÇÀü¹®Á¦ 04 ¾çµµ¼Òµæ±Ý¾×°è»êÀÇ Æ¯·Ê(¥°)-ÀÌ¿ù°ú¼¼(2020. CTA) 391 ½ÇÀü¹®Á¦ 05 ¾çµµ¼Òµæ±Ý¾×°è»êÀÇ Æ¯·Ê(¥±)-¿ìȸ¾çµµ 393 ½ÇÀü¹®Á¦ 06 ¾çµµ¼Òµæ±Ý¾×°è»êÀÇ Æ¯·Ê(¥²)-ºÎ´ãºÎÁõ¿© 394 ½ÇÀü¹®Á¦ 07 ¾çµµ¼Òµæ±Ý¾×°è»êÀÇ Æ¯·Ê(¥³)-°í°¡ÁÖÅà 395 ½ÇÀü¹®Á¦ 08 °í°¡ÁÖÅÃ, Àú°¡¾çµµ(2018. CPA) 396 ½ÇÀü¹®Á¦ 09 ¿¹Á¤½Å°í³³ºÎ 398 ½ÇÀü¹®Á¦ 10 ¾çµµ¼Òµæ±Ý¾×ÀÇ °è»ê(¥°)(2017. CTA) 399 ½ÇÀü¹®Á¦ 11 ¾çµµ¼Òµæ±Ý¾×ÀÇ °è»ê(¥±)(2014. CPA) 400 ½ÇÀü¹®Á¦ 12 ¾çµµ¼Òµæ±Ý¾× ¹× ¾çµµ¼Òµæ»êÃâ¼¼¾×(2019. CPA) 402 ½ÇÀü¹®Á¦ 13 ¾çµµ¼Òµæ°ú¼¼Ç¥ÁØ ¹× ¾çµµ¼Òµæ»êÃâ¼¼¾×(2019. CTA) 404 ½ÇÀü¹®Á¦ 14 ¾çµµ¼Òµæ¼¼¿Í Áõ¿©¼¼(¥°)(2015. CPA) 406 ½ÇÀü¹®Á¦ 15 ¾çµµ¼Òµæ¼¼¿Í Áõ¿©¼¼(¥±)(2020. CPA) 408 ½ÇÀü¹®Á¦ 16 Á¾ÇÕ?¾çµµ¼Òµæ¼¼ 410 ½ÇÀü¹®Á¦ 17 ±¹³»?±¹¿Ü °Ç¹° ¾çµµ¼Òµæ(2017. CPA) 412 PART 03 ºÎ°¡°¡Ä¡¼¼¹ý 2022¼¼¹«È¸°è¿¬½À CHAPTER 01 ºÎ°¡°¡Ä¡¼¼¹ý ÃÑ·Ð 416 ½ÇÀü¹®Á¦ 01 ÀçÈ¿Í ¿ë¿ªÀÇ °ø±Þ½Ã±â 450 ½ÇÀü¹®Á¦ 02 ¿µ¼¼À² 453 CHAPTER 02 °ú¼¼Ç¥ÁØ°ú ¸ÅÃâ¼¼¾×ÀÇ °è»ê 456 ½ÇÀü¹®Á¦ 01 °ú¼¼Ç¥ÁØÀÇ °è»ê(¥°) 473 ½ÇÀü¹®Á¦ 02 °ú¼¼Ç¥ÁØÀÇ °è»ê(¥±)(2016. CPA) 475 ½ÇÀü¹®Á¦ 03 °ú¼¼Ç¥ÁØÀÇ °è»ê(¥²)(2021. CTA) 477 ½ÇÀü¹®Á¦ 04 °ú¼¼Ç¥ÁØÀÇ °è»ê(¥³)(2021. CPA) 479 ½ÇÀü¹®Á¦ 05 Æó¾÷½Ã ÀÜÁ¸ÀçÈ(¥°) 481 ½ÇÀü¹®Á¦ 06 Æó¾÷½Ã ÀÜÁ¸ÀçÈ(¥±)(2016. CTA) 482 ½ÇÀü¹®Á¦ 07 Æó¾÷½Ã ÀÜÁ¸ÀçÈ(¥²)(2020. CPA) 484 ½ÇÀü¹®Á¦ 08 ¸é¼¼Àü¿ë 486 ½ÇÀü¹®Á¦ 09 °øÅë»ç¿ëÀçÈÀÇ °ø±Þ 487 ½ÇÀü¹®Á¦ 10 ºÎµ¿»êÀÇ ÀÏ°ý°ø±Þ(¥°) 488 ½ÇÀü¹®Á¦ 11 ºÎµ¿»êÀÇ ÀÏ°ý°ø±Þ(¥±)(2021.CPA) 490 ½ÇÀü¹®Á¦ 12 ºÎµ¿»ê ÀÓ´ë¿ë¿ª 492 ½ÇÀü¹®Á¦ 13 °â¿ëÁÖÅÃÀÇ ÀÓ´ë 494 ½ÇÀü¹®Á¦ 14 ºÎµ¿»ê ÀÓ´ë ¹× ºÎµ¿»ê ÀÏ°ý°ø±Þ(2015. CTA) 495 ½ÇÀü¹®Á¦ 15 ¿À·ù¼öÁ¤(2011. CPA) 498 ½ÇÀü¹®Á¦ 16 °ú¼¼Ç¥ÁØ ¹× ¸ÅÃâ¼¼¾×ÀÇ °è»ê(¥°)(2017. CPA) 500 ½ÇÀü¹®Á¦ 17 °ú¼¼Ç¥ÁØ ¹× ¸ÅÃâ¼¼¾×ÀÇ °è»ê(¥±)(2019. CTA) 501 ½ÇÀü¹®Á¦ 18 °ú¼¼Ç¥ÁØ ¹× ¸ÅÃâ¼¼¾×ÀÇ °è»ê(¥²)(2014. CTA) 504 ½ÇÀü¹®Á¦ 19 °ú¼¼Ç¥ÁØ ¹× ¸ÅÃâ¼¼¾×ÀÇ °è»ê(¥³)(2018. CPA) 506 ½ÇÀü¹®Á¦ 20 °ú¼¼Ç¥ÁØ ¹× ¸ÅÃâ¼¼¾×ÀÇ °è»ê(¥´)(2014. CPA) 509 ½ÇÀü¹®Á¦ 21 °ú¼¼Ç¥ÁØ ¹× ¸ÅÃâ¼¼¾×ÀÇ °è»ê(¥µ)(2019. CPA) 512 ½ÇÀü¹®Á¦ 22 °ú¼¼Ç¥ÁØ ¹× ¸ÅÃâ¼¼¾×ÀÇ °è»ê(¥¶)(2020. CPA) 514 ½ÇÀü¹®Á¦ 23 °ú¼¼Ç¥ÁØ ¹× ¸ÅÃâ¼¼¾×ÀÇ °è»ê(¥·)(2012. CPA) 517 ½ÇÀü¹®Á¦ 24 °ú¼¼Ç¥ÁØ ¹× ¸ÅÃâ¼¼¾×ÀÇ °è»ê(¥¸) 521 ½ÇÀü¹®Á¦ 25 °ú¼¼Ç¥ÁØ ¹× ¸ÅÃâ¼¼¾×ÀÇ °è»ê(¥¹)-Á¾ÇÕ¹®Á¦ 523 ½ÇÀü¹®Á¦ 26 °ú¼¼Ç¥ÁØ ¹× ¸ÅÃâ¼¼¾×ÀÇ °è»ê(¥¹I)-Á¾ÇÕ¹®Á¦(2016. CTA) 527 ½ÇÀü¹®Á¦ 27 °ú¼¼Ç¥ÁØ ¹× ¸ÅÃâ¼¼¾×ÀÇ °è»ê(¥¹II)-Á¾ÇÕ¹®Á¦(2017. CTA) 530 ½ÇÀü¹®Á¦ 28 °ú¼¼Ç¥ÁØ ¹× ¸ÅÃâ¼¼¾×ÀÇ °è»ê(¥¹¥²)-Á¾ÇÕ¹®Á¦(2020. CTA) 533 CHAPTER 03 ¸ÅÀÔ¼¼¾×°ú Â÷°¡°¨³³ºÎ¼¼¾×ÀÇ °è»ê 536 ½ÇÀü¹®Á¦ 01 ¸ÅÀÔ¼¼¾×°øÁ¦ 561 ½ÇÀü¹®Á¦ 02 ÀÇÁ¦¸ÅÀÔ¼¼¾×(¥°)-ȯ¼öÈ¿°ú¿Í ´©ÀûÈ¿°ú 563 ½ÇÀü¹®Á¦ 03 ÀÇÁ¦¸ÅÀÔ¼¼¾×(¥±)-°ú¼¼»ç¾÷ÀÚ 565 ½ÇÀü¹®Á¦ 04 ÀÇÁ¦¸ÅÀÔ¼¼¾×(¥²)-°â¿µ»ç¾÷ÀÚ 566 ½ÇÀü¹®Á¦ 05 ÀÇÁ¦¸ÅÀÔ¼¼¾×(¥³)-ÀÇÁ¦¸ÅÀÔ¼¼¾×ÀÇ Á¤»ê 568 ½ÇÀü¹®Á¦ 06 °øÅë¸ÅÀÔ¼¼¾×ÀÇ ¾ÈºÐ°è»ê 570 ½ÇÀü¹®Á¦ 07 °øÅë¸ÅÀÔ¼¼¾× 572 ½ÇÀü¹®Á¦ 08 °øÅë¸ÅÀÔ¼¼¾× ¹× ÀÇÁ¦¸ÅÀÔ¼¼¾×(2015. CPA) 573 ½ÇÀü¹®Á¦ 09 °øÅë¸ÅÀÔ¼¼¾×ÀÇ ¾ÈºÐ°è»ê ¹× ³³ºÎ¼¼¾× Àç°è»ê(¥°)(2014. CTA) 577 ½ÇÀü¹®Á¦ 10 °øÅë¸ÅÀÔ¼¼¾×ÀÇ ¾ÈºÐ°è»ê ¹× ³³ºÎ¼¼¾× Àç°è»ê(¥±)(2016. CPA) 579 ½ÇÀü¹®Á¦ 11 °ú¼¼Àüȯ ¸ÅÀÔ¼¼¾× 581 ½ÇÀü¹®Á¦ 12 ÀÇÁ¦¸ÅÀÔ¼¼¾×, °ú¼¼Àüȯ ¸ÅÀÔ¼¼¾× µî (2021. CTA) 582 ½ÇÀü¹®Á¦ 13 ÀÇÁ¦¸ÅÀÔ¼¼¾×°ú °øÅë¸ÅÀÔ¼¼¾×(¥°) (2018. CPA) 584 ½ÇÀü¹®Á¦ 14 ÀÇÁ¦¸ÅÀÔ¼¼¾×°ú °øÅë¸ÅÀÔ¼¼¾×(¥±) (2021. CPA) 587 ½ÇÀü¹®Á¦ 15 ¹Ìµî·Ï °¡»ê¼¼ 589 ½ÇÀü¹®Á¦ 16 °¡»ê¼¼(¥°)(2015. CPA) 590 ½ÇÀü¹®Á¦ 17 °¡»ê¼¼(¥±)(2021. CPA) 592 ½ÇÀü¹®Á¦ 18 °¡»ê¼¼-Á¾ÇÕ 594 ½ÇÀü¹®Á¦ 19 ¿À·ù¼öÁ¤(2012. CTA) 598 ½ÇÀü¹®Á¦ 20 ¸ÅÀÔ¼¼¾×£Á¾ÇÕ(¥°)(2014.CPA) 601 ½ÇÀü¹®Á¦ 21 ¸ÅÀÔ¼¼¾×£Á¾ÇÕ(¥±)(2012. CPA) 603 ½ÇÀü¹®Á¦ 22 ¸ÅÀÔ¼¼¾×£Á¾ÇÕ(¥²)(2011. CPA) 605 ½ÇÀü¹®Á¦ 23 ¸ÅÀÔ¼¼¾×£Á¾ÇÕ(¥³)(2017. CTA) 607 ½ÇÀü¹®Á¦ 24 ¸ÅÀÔ¼¼¾×£Á¾ÇÕ(¥´)(2019.CPA) 609 ½ÇÀü¹®Á¦ 25 ¸ÅÀÔ¼¼¾×£Á¾ÇÕ(¥µ)(2019. CTA) 611 ½ÇÀü¹®Á¦ 26 ¸ÅÃâ¼¼¾×°ú ¸ÅÀÔ¼¼¾×(¥°)(2020.CPA) 615 ½ÇÀü¹®Á¦ 27 ¸ÅÃâ¼¼¾×°ú ¸ÅÀÔ¼¼¾×(¥±)(2017. CPA) 617 ½ÇÀü¹®Á¦ 28 ¸ÅÃâ¼¼¾×°ú ¸ÅÀÔ¼¼¾×(¥²)(2020. CTA) 619 ½ÇÀü¹®Á¦ 29 ³³ºÎ¼¼¾×ÀÇ °è»ê(¥°)(2015. CTA) 622 ½ÇÀü¹®Á¦ 30 ³³ºÎ¼¼¾×ÀÇ °è»ê(¥±) 626 ½ÇÀü¹®Á¦ 31 ³³ºÎ¼¼¾×ÀÇ °è»ê(¥²)(2018.CTA) 628 CHAPTER 04 °£ÀÌ°ú¼¼ 634 ½ÇÀü¹®Á¦ 01 °ú¼¼À¯ÇüÀÇ º¯°æ-Àç°í³³ºÎ¼¼¾× 646 ½ÇÀü¹®Á¦ 02 °ú¼¼À¯ÇüÀÇ º¯°æ-Àç°í¸ÅÀÔ¼¼¾×(2014. CPA) 647 ½ÇÀü¹®Á¦ 03 °ú¼¼À¯ÇüÀÇ ºñ±³(2005. CPA) 649 ½ÇÀü¹®Á¦ 04 Àç°í¸ÅÀÔ¼¼¾×°ú Àç°í³³ºÎ¼¼¾×(2003. CTA) 652 ½ÇÀü¹®Á¦ 05 °£ÀÌ°ú¼¼ °ú¼¼±¸Á¶(¥°)(2016. CPA) 654 ½ÇÀü¹®Á¦ 06 °£ÀÌ°ú¼¼ °ú¼¼±¸Á¶(¥±)(2019. CPA) 656 ½ÇÀü¹®Á¦ 07 °£ÀÌ°ú¼¼ °ú¼¼±¸Á¶(¥²)(2018. CTA) 658 ½ÇÀü¹®Á¦ 08 °£ÀÌ°ú¼¼ °ú¼¼±¸Á¶(¥³)(2017. CPA) 660 ½ÇÀü¹®Á¦ 09 °£ÀÌ°ú¼¼ °ú¼¼±¸Á¶(¥´)(2021. CTA) 662 ½ÇÀü¹®Á¦ 10 °£ÀÌ°ú¼¼ °ú¼¼±¸Á¶(¥µ)(2018. CPA) 664 PART 04 »ó¼Ó¼¼ ¹× Áõ¿©¼¼¹ý 2022¼¼¹«È¸°è¿¬½À CHAPTER 01 »ó¼Ó¼¼ 670 ½ÇÀü¹®Á¦ 01 ÃßÁ¤»ó¼ÓÀç»ê°¡¾× 687 ½ÇÀü¹®Á¦ 02 »ó¼Ó¼¼°ú¼¼°¡¾×(2002. CTA) 689 ½ÇÀü¹®Á¦ 03 »ó¼Ó°øÁ¦ 690 ½ÇÀü¹®Á¦ 04 »ó¼Ó¼¼ °ú¼¼Ç¥ÁØ(¥°)(2008.CPA) 691 ½ÇÀü¹®Á¦ 05 »ó¼Ó¼¼ °ú¼¼Ç¥ÁØ(¥±)(2012.CPA) 692 ½ÇÀü¹®Á¦ 06 »ó¼Ó¼¼ °ú¼¼Ç¥ÁØ(¥²)(2015.CPA) 694 ½ÇÀü¹®Á¦ 07 ¼öÀ¯ÀÚ°¡ ¿µ¸®¹ýÀÎÀÎ °æ¿ì »ó¼Ó¼¼(¥°)(2015. CPA) 696 ½ÇÀü¹®Á¦ 08 ¼öÀ¯ÀÚ°¡ ¿µ¸®¹ýÀÎÀÎ °æ¿ì »ó¼Ó¼¼(¥±) (2017. CPA) 697 ½ÇÀü¹®Á¦ 09 »ó¼Ó¼¼ °ú¼¼Ç¥ÁØ(¥³)(2020.CPA) 699 ½ÇÀü¹®Á¦ 10 »ó¼Ó¼¼ »êÃâ¼¼¾×(2009. CPA) 701 ½ÇÀü¹®Á¦ 11 ½Å°í³³ºÎ¼¼¾×(¥°)(1996. CPA) 704 ½ÇÀü¹®Á¦ 12 ½Å°í³³ºÎ¼¼¾×(¥±) 707 CHAPTER 02 Áõ¿©¼¼ 712 ½ÇÀü¹®Á¦ 01 Áõ¿©Àç»ê°¡¾×-ºÒ°øÁ¤ÀÚº»°Å·¡(¥°)(2006. CPA) 744 ½ÇÀü¹®Á¦ 02 Áõ¿©Àç»ê°¡¾×-ºÒ°øÁ¤ÀÚº»°Å·¡(¥±)(2016. CPA) 745 ½ÇÀü¹®Á¦ 03 ºÒ°øÁ¤ÇÕº´ (2017. CPA) 747 ½ÇÀü¹®Á¦ 04 ºÎµ¿»ê ¹«»ó»ç¿ë¿¡ µû¸¥ ÀÌÀÍÀÇ Áõ¿©¿Í Áõ¿©ÃßÁ¤ (2017. CPA) 749 ½ÇÀü¹®Á¦ 05 Áõ¿©Àç»ê°¡¾×-Àú°¡¾ç¼ö?°í°¡¾çµµ(¥°)(2004. CPA) 750 ½ÇÀü¹®Á¦ 06 Áõ¿©Àç»ê°¡¾×-Àú°¡¾ç¼ö?°í°¡¾çµµ(¥±)(2007. CPA) 751 ½ÇÀü¹®Á¦ 07 Áõ¿©Àç»ê°¡¾×-Àú°¡¾ç¼ö?°í°¡¾çµµ(¥²) 752 ½ÇÀü¹®Á¦ 08 Áõ¿©¼¼»êÃâ¼¼¾×(1999. CPA) 754 ½ÇÀü¹®Á¦ 09 Áõ¿©¼¼¿Í ¾çµµ¼Òµæ¼¼(2010.CPA) 756 ½ÇÀü¹®Á¦ 10 Áõ¿©¼¼Â÷°¨³³ºÎ¼¼¾×(¥°) 759 ½ÇÀü¹®Á¦ 11 Áõ¿©¼¼Â÷°¨³³ºÎ¼¼¾×(¥±) 761 ½ÇÀü¹®Á¦ 12 Ư¼ö°ü°è¹ýÀΰúÀÇ °Å·¡¸¦ ÅëÇÑ ÀÌÀÍÀÇ Áõ¿©ÀÇÁ¦(¥°)(2012. CPA) 763 ½ÇÀü¹®Á¦ 13 Ư¼ö°ü°è¹ýÀΰúÀÇ °Å·¡¸¦ ÅëÇÑ ÀÌÀÍÀÇ Áõ¿©ÀÇÁ¦(¥±) 764 ½ÇÀü¹®Á¦ 14 Ư¼ö°ü°è¹ýÀΰúÀÇ °Å·¡¸¦ ÅëÇÑ ÀÌÀÍÀÇ Áõ¿©ÀÇÁ¦(¥²) 766 ½ÇÀü¹®Á¦ 15 Ư¼ö°ü°è¹ýÀΰúÀÇ °Å·¡¸¦ ÅëÇÑ ÀÌÀÍÀÇ Áõ¿©ÀÇÁ¦(¥³)(2013. CPA) 768 ½ÇÀü¹®Á¦ 16 Ư¼öÇÑ °Å·¡¿¡ ´ëÇÑ Áõ¿©¼¼ °ú¼¼¹®Á¦(2014. CPA) 771 ½ÇÀü¹®Á¦ 17 Ư¼öÇÑ °Å·¡¿¡ ´ëÇÑ Áõ¿©¼¼ °ú¼¼¹®Á¦ µî (2019. CPA) 773 ½ÇÀü¹®Á¦ 18 ÃÊ°ú¹è´ç¿¡ µû¸¥ ÀÌÀÍÀÇ Áõ¿©(2018. CPA) 776 ½ÇÀü¹®Á¦ 19 ÁÖ½ÄÀÇ »óÀå µî¿¡ µû¸¥ ÀÌÀÍÀÇ Áõ¿© (2020. CPA) 778 ½ÇÀü¹®Á¦ 20 Àç»ê Ãëµæ ÈÄ Àç»ê°¡Ä¡ Áõ°¡¿¡ µû¸¥ ÀÌÀÍÀÇ Áõ¿© (2021. CPA) 779 CHAPTER 03 »ó¼Ó ¹× Áõ¿©Àç»êÀÇ Æò°¡ 780 ½ÇÀü¹®Á¦ 01 »ó¼ÓÀç»êÀÇ Æò°¡ 791 ½ÇÀü¹®Á¦ 02 ÁÖ½ÄÀÇ Æò°¡ 794 ½ÇÀü¹®Á¦ 03 ºñ»óÀåÁÖ½ÄÀÇ Æò°¡(¥°)(2003. CPA) 796 ½ÇÀü¹®Á¦ 04 ºñ»óÀåÁÖ½ÄÀÇ Æò°¡(¥±)(2018. CPA) 798 ½ÇÀü¹®Á¦ 05 ºñ»óÀåÁÖ½ÄÀÇ Æò°¡(¥²)(2021. CPA) 800
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